In Thailand, the clearance approach to e-invoicing is applied. Tax administrations require each invoice to be authorized electronically by them before or during the exchange process.
Since e-tax invoicing involves complex technical and legal steps for businesses, the government has stepped in to eliminate this complexity. The Electronic Transactions Development Agency has initiated a certification (“ETDA”) process for e-service providers to assess their security and compliance.
As a result, Comarch has been officially certified as a data delivery service provider of electronic tax invoicing and receipt (Service Provider Certified).
Entrepreneurs who would like to apply e-tax invoice/receipts need approval as VAT registrants. Applicants must comply with the regulation stipulated by the Directive of the Director-General of the Revenue Department No.15 B.E 2562 (2019). Apart from invoices, there are other document to exchange with tax authority, to which these laws also apply. They include:
E-tax invoices and receipts must contain digital signatures with certificated authority or a time stamp.
|Type||Prepare delivery and store e-tax invoice and e-receipt||Prepare delivery and store e-tax invoice and e-receipt by email|
|Verification||Electronic certificate authority and Digital Signature||Email time stamp|
|Business size||No limit||Annual revenue not more than THB 30 million (approx. USD 900k)|
|Document type||Tax-invoices (full and summary)/debit notes/credit notes/receipts||Tax invoice (full)/debit notes/credit notes|
|File format||XML file||PDF/A-3 file|
|Delivery||To the RD in specified format||Data kept in database|
Comarch is constantly growing in most important sectors of the economy, such as retail, finance, telecommunications, banking and insurance, public administration and healthcare.
We have recently expanded globally by entering the GCC region, providing our solutions and services in the Kingdom of Saudi Arabia, the United Arab Emirates, Qatar, Oman, Bahrain, and Kuwait.